Conventionally, a semiconductor apparatus that uses a trench formed in a depth direction of a substrate with a high aspect ratio (e.g., MOSFET (see Patent Publication 1 for example), super junction MOSFET (see Patent Publication 2 for example) has been known. A semiconductor apparatus having the structure as described above forms an impurity diffused layer having a high aspect ratio by burying an epitaxial film in a trench (see Patent Publications 3 and 4 for example).    Patent Publication 1: Japanese Unexamined Patent Application Publication No. 2001-274398    Patent Publication 2: Japanese Unexamined Patent Application Publication No. 2003-124464    Patent Publication 3: Japanese Unexamined Patent Application Publication No. 2001-196573    Patent Publication 4: Japanese Unexamined Patent Application Publication No. 2005-317905